Special Service and Features
Income Tax Department organises Fifth TDS Awareness Program for the benefit of Panchayat Presidents and its Secretaries of Tiruvallur District
The Joint Commissionerate of Income Tax, TDS Range-3, Chennai and the Assistant Directorate of Panchayat of Tiruvallur District, jointly conducted a TDS Awareness Programme, under the able guidance of Shri M Murali, Commissioner of Income Tax , Chennai and Shri M Arjun Manic, Joint Commissioner of Income Tax, TDS Range-3, Chennai ,on Marathan Basis  for the benefit of the entire Panchayat Presidents and its Secretaries of Tiruvallur District, today  at Panchayat Union Office Conference Hall, Tiruvallur. wherein, the Panchayat Presidents and its Secretaries coming under the BDO of Tiruvallur and Ellapuram were participated and got benefitted.
Block Development Officer Shri Manikam, Tiruvallur, presided over the TDS Awareness Program and delivered his Special Address.
Shri E Elango, IRS, Deputy Commissioner of Income Tax, TDS Circle 3, Chennai has delivered his Key Note Address and stressed the need of absolute requirements of TDS / TCS on all appropriate financial transactions by the Panchayat Presidents, like whenever they are extending contract expenses under various welfare measures to the common public, Salary payments and collecting receipts on sale of scrap.
Shri L Rajaraman, Income Tax Officer explained about the mechanism of tax deduction at source and tax collection at source as prescribed in the Income Tax Act,1961. In particular , he has requested the Panchayat Presidents to deduct tax / collect tax on the appropriate payments / receipts in the prescribed rates as mentioned in the Income Tax Act,1961 and remit the same into the Central Government Account in time. Deductors were sensitized on the requirement of filing of quarterly
TDS /TCS statements and issue of Certificates to the Deductees / Collectees. Special mention was made the absolute requirement of deduction of tax  under the payments of Salary and Contract Expenses and Collection of Tax  Scrap Sale.
Shri T V Sridhar, Income Tax Officer presented a Power Point Presentation in Tamil, wherein, he explained the Section 194C of the Income Tax Act,1961 in a lucid manner, by giving illustrations on how the TDS must be made by the Panchayat Presidents, when they are extending payments under Contract, under various welfare measures for the public.
- has elaborately narrated the requirement of higher rate of deduction of tax / collection of tax on certain situations, like, if the recipients  / purchasers  did not link their PAN with Aadhar, then, TDS / TCS has to be made at 20% and 5% respectively, u/s 206AA / 206CC respectively, except for the TCS section 206C  & except for the TDS sections 194Q, 194-O .
Further, he has explained that if the recipients  / purchasers  did not file their return of income for the assessment of preceding PY and having TDS/TCS credit of Rs.50,000 or more, then, TDS has to be made at twice the rate as prescribed in the relevant provisions or 5% whichever is higher, u/s 206 AB / 206CCA respectively.
Shri K Sendhil Kumar, Income Tax Officer presented a Power Point Presentation, wherein, he explained the consequences on Non-compliances of TDS / TCS provisions of the Income Tax Act,1961.
The Panchayat Presidents and the Secretaries were informed about the following Tax Deductor services initiatives carried out by the Chief Commissionerate of Income Tax , Chennai, and request was made to the participants to utilize the facility provided by the Income Tax Department, on requirement basis.
1. Availability of App Chatbot  called as TDS-Nanban in both the languages English and Tamil, which was launched recently for the very first time in the country, an Artificial Intelligence – powered one, which can be downloaded from  on mobile from play store / App store in both Android and
IoS versions.
2. e-TDS Videos which were created in Tamil and uploaded in the official you tube channel of the Principal Chief Commissionerate of Income Tax, Tamilnadu & Puducherry region, and the same may be accessed with 
3. Release of TDS Manual in both languages English and Tamil .
- Release of TDS pamphlets both in English and Tamil . .
Ms Janaki, TDS consultant presented a practical session on how the TDS dues can be remitted into the central government account through online and TDS / TCS quarterly statements can be filed in TRACES portal. Further, she had sensitized the tax deductors on the mechanism available in reporting portal of the Income Tax Department to ascertain the specified persons u/s 206AA/ 206CC / 206AB / 206CCA.